which of the following transactions and events would result in  an improvement in Dividends per share ? A. acquiring cash proceeds from a 5-year interest-only bank loan. B. The recognition of income tax expense owing at the end of the period C. the receipt of cash for dividends from other entities (increase financing cash flow) A and B only A and C only B and C only All of the above None of the above

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Stockholder's Equity

The stockholders’ equity (often referred to as the book value of the company) is the number of assets available to the stockholder after its entire liabilities is paid off. The stockholders’ equity is also sometimes referred to as owner's equity. The stockholders’ equity or book value generally includes common stock, treasury stock retained earnings. It is an indicator of a company's financial strength and is an important item on the company's balance sheet.